財政部民國109年3月19日台財稅字第10904533690號

核釋「稅捐稽徵法」第26條規定，因應嚴重特殊傳染性肺炎疫情相關延期或分期繳納稅捐事宜

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 26 of "Tax Collection Act", which stipulates relevant affairs regarding the deferral or installments for tax payment due to the impact of COVID-19